Publication:
Introducing the Value-Added Tax : Considerations for Implementation

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dc.contributor.author Tadros, Farid
dc.date.accessioned 2012-08-13T12:05:20Z
dc.date.available 2012-08-13T12:05:20Z
dc.date.issued 2009-04
dc.description.abstract Successfully implementing a value-added tax (VAT) system is complex and must be approached strategically and realistically in order to maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. The active involvement of both the government and the private sector is essential to delivering sustainable results. This note presents the fundamentals of the VAT: how it works, the challenges of introducing it, a menu of good practice options, and lessons learned for implementation. en
dc.identifier http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
dc.identifier.uri http://hdl.handle.net/10986/10565
dc.language English
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Investment Climate in Practice; No. 4
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject ACCOUNTING
dc.subject ADDED TAX
dc.subject ADDED TAXES
dc.subject ADMINISTRATIVE BURDEN
dc.subject ADMINISTRATIVE BURDENS
dc.subject ADMINISTRATIVE CAPACITY
dc.subject ADVISORY SERVICE
dc.subject ADVISORY SERVICES
dc.subject AUDITS
dc.subject BUSINESS ASSOCIATIONS
dc.subject BUSINESS ENABLING
dc.subject BUSINESS ENABLING ENVIRONMENT
dc.subject BUSINESS ENVIRONMENT
dc.subject BUSINESS ENVIRONMENTS
dc.subject CASH FLOW
dc.subject COMPLIANCE COST
dc.subject COMPLIANCE COSTS
dc.subject CONSUMER
dc.subject CONSUMPTION TAX
dc.subject CONTRIBUTIONS
dc.subject CORRUPTION
dc.subject CREDITS
dc.subject CRITICAL MASS
dc.subject DEVELOPING COUNTRIES
dc.subject DONOR INVESTMENT
dc.subject ECONOMIC GROWTH
dc.subject ENABLING ENVIRONMENT
dc.subject EXPORTERS
dc.subject FINANCE CORPORATION
dc.subject FOREIGN INVESTMENT
dc.subject GOVERNMENT REVENUE
dc.subject GUARANTEE AGENCY
dc.subject INCOME
dc.subject INCOME TAX
dc.subject INDIVIDUAL FIRM
dc.subject INSTRUMENT
dc.subject INTERNATIONAL DEVELOPMENT
dc.subject INTERNATIONAL FINANCE
dc.subject INVESTMENT CLIMATE
dc.subject LEARNING CURVE
dc.subject LIABILITY
dc.subject MICRO-ENTERPRISES
dc.subject MONETARY FUND
dc.subject PAYMENT SYSTEM
dc.subject POLITICAL ECONOMY
dc.subject PRIVATE SECTOR GROWTH
dc.subject PURCHASES
dc.subject RETURNS
dc.subject SALE
dc.subject SALES
dc.subject SMALL BUSINESSES
dc.subject SMALLER FIRMS
dc.subject STAKEHOLDERS
dc.subject STATE UNIVERSITY
dc.subject SUPPLY CHAIN
dc.subject SUPPLY CHAINS
dc.subject TAX
dc.subject TAX BASE
dc.subject TAX BURDEN
dc.subject TAX COLLECTION
dc.subject TAX LAW
dc.subject TAX LAWS
dc.subject TAX LIABILITY
dc.subject TAX REFORM
dc.subject TAX REGIMES
dc.subject TAX REVENUE
dc.subject TAX SYSTEM
dc.subject TAX SYSTEMS
dc.subject TAXATION
dc.subject TAXPAYERS
dc.subject TRANSACTION
dc.subject TRANSITION ECONOMIES
dc.subject TRANSPARENCY
dc.subject TURNOVER
dc.subject TURNOVER TAX
dc.subject VALUE ADDED TAX
dc.subject VALUE ADDED TAXES
dc.subject WITHHOLDING TAX
dc.subject WORKING CAPITAL
dc.title Introducing the Value-Added Tax : Considerations for Implementation en
dspace.entity.type Publication
okr.date.disclosure 2012-01-17
okr.doctype Publications & Research :: Brief
okr.doctype Publications & Research
okr.docurl http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
okr.globalpractice Macroeconomics and Fiscal Management
okr.globalpractice Finance and Markets
okr.globalpractice Trade and Competitiveness
okr.identifier.externaldocumentum 000333038_20090429030431
okr.identifier.internaldocumentum 10501450
okr.identifier.report 48315
okr.language.supported en
okr.pdfurl http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429030431/Rendered/PDF/483150BRI0FIAS10Box338894B01PUBLIC1.pdf en
okr.topic Taxation and Subsidies
okr.topic Finance and Financial Sector Development :: Debt Markets
okr.topic Private Sector Development :: Emerging Markets
okr.topic Finance and Financial Sector Development :: Access to Finance
okr.topic Macroeconomics and Economic Growth
okr.unit Int'l Trade & Investment-IFC (CICTI)
okr.volume 1 of 1
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